Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Reassessment - in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case.
Reassessment - in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case.
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